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各分支机构分摊所得税款的比例如何确定?     
浏览 234  ·  2020-01-03 16:03:22 · 收藏
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【标签】 财税  
【来源】 建筑地产财税

<p style="margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; font-family: 微软雅黑; font-size: 15px; letter-spacing: 0.544px; text-indent: 30px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(14, 92, 236); box-sizing: border-box !important; overflow-wrap: break-word !important;">各分支机构分摊所得税款的比例如何确定?</span></strong></p> <p style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: justify; border-width: 0px; border-style: initial; border-color: initial; outline: none; font-family: 微软雅黑; font-size: 15px; line-height: 26px; text-indent: 2em; overflow-wrap: break-word !important;"> &nbsp;</p> <p style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: justify; border-width: 0px; border-style: initial; border-color: initial; outline: none; font-family: 微软雅黑; font-size: 15px; line-height: 26px; text-indent: 2em; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; box-sizing: border-box !important; overflow-wrap: break-word !important;">答:总机构应按照上年度分支机构的营业收入、职工薪酬和资产总额三个因素计算各分支机构分摊所得税款的比例;三级及以下分支机构,其营业收入、职工薪酬和资产总额统一计入二级分支机构;三因素的权重依次为0.35、0.35、0.30。</span></p> <p style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: justify; border-width: 0px; border-style: initial; border-color: initial; outline: none; font-family: 微软雅黑; font-size: 15px; line-height: 26px; text-indent: 2em; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; box-sizing: border-box !important; overflow-wrap: break-word !important;">计算公式如下:</span></p> <p style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: justify; border-width: 0px; border-style: initial; border-color: initial; outline: none; font-family: 微软雅黑; font-size: 15px; line-height: 26px; text-indent: 2em; overflow-wrap: break-word !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; box-sizing: border-box !important; overflow-wrap: break-word !important;">某分支机构分摊比例=(该分支机构营业收入/各分支机构营业收入之和)*0.35+(该分支机构职工薪酬/各分支机构职工薪酬之和)*0.35+(该分支机构资产总额/各分支机构资产总额之和)*0.30</span></p>

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